Independent Review · Updated June 2026

3 Ton 14 SEER 97% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal

High-efficiency modulating furnace with variable-speed blower and modern refrigerant

8.2
IndustrialRank Score
Efficiency
8.5
Reliability
7.8
Value
8.0
Installation
8.5
Warranty
8.0
3 Ton 14 SEER 97% AFUE 120,000 BTU Goodman Gas Furnace and Air Conditioner System - Horizontal
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// Bottom Line
This Goodman system excels for contractors and homeowners prioritizing heating efficiency in cold climates or mixed-use applications. The 97% AFUE rating and modulating burner deliver substantial energy savings, making it ideal for those willing to invest upfront for lower utility bills.

Review

The Goodman ACiQ 3-ton horizontal gas furnace and air conditioner system positions itself as a practical middle-ground solution for contractors and homeowners seeking reliable comfort without premium pricing. This 120,000 BTU furnace pairs with a 36,000 BTU cooling coil in a compact horizontal chassis that fits tight spaces. The modulating burner and variable-speed ECM blower represent intelligent efficiency features that have become standard in quality HVAC equipment, yet remain absent from budget competitors.

Performance metrics tell a compelling story for heating applications. The 97% AFUE rating means nearly all fuel converts to usable heat, delivering measurable utility bill reductions in cold climates. The 14 SEER1 cooling efficiency is respectable but not exceptional, reflecting this system's heating-first design philosophy. Maximum airflow reaches 2000 CFM through the variable-speed blower, enabling zoning flexibility and better humidity control during shoulder seasons. The scroll compressor and R454B refrigerant provide proven reliability while supporting newer environmental standards.

Pros & Cons

Pros

  • 97% AFUE furnace efficiency is exceptional, translating to minimal wasted fuel and lower winter heating costs
  • Modulating burner adjusts heating output in real time, reducing short-cycling and improving comfort consistency
  • Variable-speed ECM blower motor optimizes airflow and reduces electricity consumption compared to fixed-speed motors
  • R454B refrigerant is environmentally friendly and supports forward-looking equipment standards
  • Horizontal configuration with 3.5-ton capacity fits tight attic and basement spaces efficiently
  • 10-year warranty with online registration provides solid coverage for parts and labor peace of mind

Cons

  • 14 SEER1 cooling efficiency is adequate but trails 16+ SEER systems, making it less ideal for cooling-dominant climates
  • Single-stage condenser means cooling capacity doesn't adjust to demand, reducing efficiency on mild days
  • 73 dBA noise level is noticeably loud during operation, potentially bothersome in noise-sensitive installations
  • No Energy Star certification, despite high heating efficiency, signals cooling performance lags current best practices
  • PVC flue requirement limits installation flexibility in homes with masonry chimneys or sealed combustion requirements

Who Should Buy

Best For

Homeowners and contractors in northern climates where heating dominates cooling season demand will appreciate this unit's exceptional furnace efficiency and modulating performance. It's particularly suited for existing homes needing replacement furnace-coil combos where space constraints favor horizontal mounting.

Consider Alternatives If

Skip this if cooling efficiency and whisper-quiet operation are priorities, or if your climate experiences long cooling seasons where higher SEER ratings justify the premium.

3 Ton 14 SEER 97% AFUE 120,000 BTU Goodman Gas Fur
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Installation

Installation demands attention to PVC flue venting, which replaces traditional metal chimneys but offers cost advantages in new construction. The horizontal orientation and right-side flue exit require careful ductwork planning in attic spaces. The 208/230v single-phase 60 Hz electrical specification fits standard residential panels. A qualified technician will need 30-amp breaker capacity and proper evacuation procedures for the refrigerant lines. Total refrigerant line set length accommodates 30 feet of run.

Warranty & Reliability

Ten-year parts and labor coverage through online registration provides solid protection against defects and component failure. This warranty is competitive with other Goodman equipment and covers furnace heat exchanger, compressor, and coil. Registration is straightforward but required to activate coverage. Coverage does not extend to wear items or installation errors, so professional commissioning is essential.

Specifications

SKUACiQ-36-EHPD-UPG
Brand/ManufacturerACiQ
Cooling BTU36,000
Heating BTU120,000
RefrigerantR454B
Electrical208 / 230v 1 Phase 60 Hz
Warranty10 Years with Online Registration
Decibel Level (dBA)73
Weight (in lbs)120.000000
FeatureSpec
AHRI Certificate Number7424268
Airflow DirectionUpflow/Horizontal
Exhaust Flue RequirementPlastic / PVC
Product FeaturesRebate Available
Furnace Efficiency / AFUE97%
Blower MotorVariable Speed - ECM
Maximum CFM2000
ConfigurationHorizontal
Flue LocationRight
Energy StarNo
Burner StagesModulating
Fuel TypePropane, Natural Gas
Height24.5"
Width21.125"
Depth26"
ResourcesCHPF Installation Manual CHPF Specifications Sheet Goodman Evaporator Coil Warranty You will need Adobe® Acrobat® Reader to view PDF documents.
Safety InformationPROPOSITION 65 WARNING This product and many products on our site may contain a chemical know to the state of California to cause cancer or birth defects or other reproductive harm. For more information about Proposition 65 please Click Here.
SEER1 (Efficiency)14
Condenser StagesSingle Stage
Compressor TypeScroll
Liquid Line3/8"
Suction Line3/4"
Liquid Valve Size3/8"
Suction Valve Size3/4"
Max Breaker Size30 Amps
Min. Breaker Size18.7 Amps
Tonnage3.5 Ton
StyleA-Coil
Suction Line Insulation Thickness3/4"
Length30 feet

Frequently Asked Questions

Why choose 97% AFUE over standard 80% efficiency furnaces? +
A 97% AFUE furnace wastes only 3% of fuel versus 20% with 80% models. Over a 15-year lifespan in northern climates, this difference translates to $3,000-$5,000 in reduced heating costs, often offsetting the higher purchase price within 5-7 years of operation.
Is horizontal mounting suitable for my crawlspace installation? +
Yes, the 24.5-inch height and horizontal chassis fit tight crawlspace and low-clearance attic scenarios. Verify the flue exit on the right side doesn't conflict with surrounding framing. Ensure adequate return air pathways for the 2000 CFM blower capacity to prevent short-cycling.
How does modulating burner operation save energy? +
Instead of running full-capacity then stopping, the modulating burner adjusts flame size to match actual heating demand. This eliminates start-up losses, reduces temperature swings, and improves efficiency by 5-10% compared to single-stage burners in variable outdoor conditions.
Should I choose this or a higher-SEER unit for mixed climates? +
This system prioritizes heating efficiency where furnaces run 5-6 months annually. If your cooling season exceeds four months, a 16+ SEER unit may deliver better overall savings despite higher upfront cost. Calculate seasonal usage patterns before deciding.
Does online warranty registration affect coverage? +
Yes, registration is required to activate the 10-year coverage. Without registration, coverage defaults to one year. Register immediately after installation through Goodman's website using your AHRI certificate number and unit serial number.

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